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April 1, 2026
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The Conceptual Framework for Financial Reporting in the Public Sector
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Fiscal years beginning on or after April 1, 2026. Earlier adoption is permitted.
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Financial Statement Presentation, Section PS 1202
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Fiscal years beginning on or after April 1, 2026. Earlier adoption is permitted only if The Conceptual Framework for Financial Reporting in the Public Sector is also adopted at the same time.
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April 1, 2023:
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Fiscal years beginning on or after April 1, 2023. Earlier adoption is permitted.
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Purchased Intangibles, PSG-8
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Fiscal years beginning on or after April 1, 2023. Earlier adoption is encouraged.
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Public private partnerships, Section PS 3160
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Fiscal years beginning on or after April 1, 2023. Earlier adoption is permitted.
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April 1, 2022:
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Financial Statement Presentation,
Section PS 1201
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When Sections PS 2601 and PS 3450 are adopted.
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Foreign Currency Translation,
Section PS 2601
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Fiscal years beginning on or after April 1, 2022, except for government organizations that applied the CPA Canada Handbook – Accounting prior to adopting the CPA Canada Public Sector Accounting Handbook. Earlier adoption is permitted when adopting Sections PS 1201 and PS 3450.
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Portfolio Investments, Section PS 3041
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When Sections PS 1201, PS 2601 and PS 3450 are adopted.
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Financial Instruments, Section PS 3450
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Fiscal years beginning on or after April 1, 2022, except for government organizations that applied the CPA Canada Handbook – Accounting prior to adopting the CPA Canada Public Sector Accounting Handbook. Earlier adoption is permitted when adopting Sections PS 1201 and PS 2601.
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Asset Retirement Obligations, Section PS 3280
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Fiscal years beginning on or after April 1, 2022. Earlier adoption is permitted.
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